Denon AL32 Processing - Can someone with technical DAC background explain what it is? Links attached

Audio Components DACs
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Looking for a receiver now as my Pioneer is having issues. Since it will act as pre-amp as well for my stereo, and while I wait for next generation of DS Jr, wanna make sure it has decent DAC for the time being.

Deciding between two of their receivers, and BOTH use AKM DAC, BUT the higher end model uses something called Denon AL32 processing for DAC filtering! Here’s how it’s described in a Japanese site and the marketing verbiage.

Could someone more technical decipher what this AL32 is doing?! Is it simply taking over the filtering away from AKM DAC? Is it just upsampling?! and would it necessarily be a good thing (hard to do a A-B comparison or audition during COVID)!

Denon site basic explanation:

Japanese detailed explanation

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Dunno about the tech, but not sure if buying a device with an AKM chip is a good or a bad idea at this point since the factory burned down. :man_shrugging:t2:

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Denon’s Advanced AL32 Processor expands audio data to 32 bits and uses a proprietary algorithm to interpolate the data and perform up-conversion and sampling, achieving a playback sound that is close to the original source… or so they say

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Thanks. So in standard DAC terms, is it essentially changing the output filter on the DAC? It’s only on the higher end models of their receivers or CD players.